Lotus Technology Inc. (LOT) Balance Sheet
LOT balance sheet, FY2026
June 30, 2026 · U.S. dollars$1.95B assets = $3.28B liabilities + −$1.33B equity
Liabilities exceed assets: shareholders’ equity is negative (−$1.33B).
Both columns are drawn to the same scale: what LOT owns equals what it owes plus shareholders’ equity. Hover a block for its value.
LOT financial health
Descriptive bands, not a rating. Fiscal FY2026.
LOT balance sheet trends, FY2022–FY2026
| Metric | Trend | Then | Latest | Change |
|---|---|---|---|---|
| Total assets | $1.32BFY2022 | $1.95BFY2026 | +10.3%/yr | |
| Total liabilities | $1.12BFY2022 | $3.28BFY2026 | +30.8%/yr | |
| Shareholders’ equity | $195.3MFY2022 | −$1.32BFY2026 | — | |
| Cash & short-term investments | $531.5MFY2022 | $73.4MFY2026 | −39.0%/yr | |
| Total debt | $218.3MFY2022 | $1.84BFY2026 | +70.4%/yr | |
| Net cash (debt) | $313.2MFY2022 | −$1.77BFY2026 | −$2.1B | |
| Working capital | $293.8MFY2022 | −$1.49BFY2026 | −$1.8B | |
| Book value per share | −$0.12FY2023 | −$2.04FY2026 | — | |
| Current ratio | 1.40FY2022 | 0.38FY2026 | −1.02 | |
| Shares outstanding | 673.5MFY2023 | 648.5MFY2026 | −1.3%/yr |
Change is the average annual growth (CAGR) or the difference between the first and latest year.
LOT assets
LOT liabilities and equity
LOT debt vs cash
Debt includes short- and long-term borrowings and, where reported, lease obligations.
LOT balance sheet
| FY2026 | FY2025 | FY2024 | FY2023 | FY2022 | |
|---|---|---|---|---|---|
| Assets | |||||
| Cash & short-term investments | $73.4M | $103.1M | $422.9M | $739.0M | $531.5M |
| Cash & equivalents | $73.4M | $103.1M | $418.9M | $739.0M | $531.5M |
| Short-term investments | — | — | $4.0M | $3.7M | $969,000 |
| Receivables | $151.0M | $264.4M | $99.1M | $8.7M | $50.8M |
| Inventory | $121.4M | $188.6M | $286.6M | $22.7M | $2.0M |
| Other current assets | $565.3M | $486.9M | $75.1M | $53.1M | $441.3M |
| Total current assets | $911.1M | $1.04B | $883.7M | $823.5M | $1.03B |
| Property, plant & equipment (net) | $226.9M | $419.1M | $527.7M | $412.2M | $169.3M |
| Goodwill & intangible assets | $116.5M | $169.3M | $116.4M | $116.4M | $116.1M |
| Long-term investments | $48.0M | $9.7M | $7.8M | $8.7M | $0 |
| Other non-current assets | $650.3M | $644.6M | $49.1M | $218.7M | $6.4M |
| Total assets | $1.95B | $2.29B | $1.58B | $1.58B | $1.32B |
| Liabilities | |||||
| Accounts payable | $513.2M | $472.2M | $360.5M | $7.2M | $157.8M |
| Short-term debt | $1.40B | $930.6M | $680.7M | $410.9M | $170.6M |
| Deferred revenue | $18.5M | $37.6M | $840,000 | $11.3M | $143,000 |
| Total current liabilities | $2.40B | $2.47B | $1.76B | $932.9M | $731.7M |
| Long-term debt | $377.5M | $177.2M | $157.3M | $148.6M | $0 |
| Lease obligations | $72.3M | $93.2M | $120.8M | $114.9M | $57.1M |
| Other long-term liabilities | $507.4M | $501.2M | $880.8M | $582.6M | $390.3M |
| Total liabilities | $3.28B | $3.15B | $2.41B | $1.66B | $1.12B |
| Shareholders' equity | |||||
| Common stock & paid-in capital | $7,000 | $7,000 | $20,999 | $20,999 | $22,000 |
| Retained earnings (deficit) | −$3.16B | −$2.69B | −$1.59B | −$846.8M | −$122.8M |
| Accumulated other comprehensive income | $39.8M | $55.2M | $25.3M | −$8.7M | −$69,000 |
| Minority interest | −$7.7M | −$7.4M | −$5.4M | −$642,000 | — |
| Total shareholders' equity | −$1.32B | −$852.9M | −$821.8M | −$84.0M | $195.3M |
| Key figures | |||||
| Total debt | $1.84B | $1.19B | $942.0M | $658.6M | $218.3M |
| Net cash (debt) | −$1.77B | −$1.08B | −$519.1M | $80.4M | $313.2M |
| Working capital | −$1.49B | −$1.42B | −$873.6M | −$109.4M | $293.8M |
| Tangible book value | −$1.44B | −$1.02B | −$938.1M | −$200.3M | $79.2M |
| Book value per share | −$2.04 | −$1.32 | −$1.73 | −$0.12 | — |
| Shares outstanding | 648.5M | 645.2M | 474.6M | 673.5M | — |
| Current ratio | 0.38 | 0.42 | 0.50 | 0.88 | 1.40 |
| Quick ratio | 0.09 | 0.15 | 0.30 | 0.80 | 0.80 |
| Debt / equity | — | — | — | — | 1.12 |
| Equity / assets | −67.7% | −37.3% | −51.9% | −5.3% | 14.8% |
| Jun '26 | Mar '26 | Dec '25 | Sep '25 | Jun '25 | Mar '25 | Dec '24 | Sep '24 | Jun '24 | Mar '24 | Dec '23 | Sep '23 | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Assets | ||||||||||||
| Cash & short-term investments | $80.4M | $73.4M | $73.4M | $426.0M | $67.8M | $122.6M | $103.1M | $191.3M | $273.8M | $696.1M | $418.9M | $4,523 |
| Cash & equivalents | $80.4M | $73.4M | $73.4M | $426.0M | $67.8M | $122.6M | $103.1M | $191.3M | $268.8M | $508.5M | $418.9M | $4,523 |
| Short-term investments | — | — | — | — | — | — | — | — | $5.0M | $187.6M | $4.0M | $4.0M |
| Receivables | $90.3M | $151.0M | $151.0M | $137.5M | $164.3M | $182.3M | $224.9M | $151.1M | $92.5M | $146.1M | $140.3M | $99.1M |
| Inventory | $170.4M | $121.4M | $121.4M | $116.8M | $164.4M | $143.4M | $188.6M | $320.8M | $385.2M | $368.5M | $265.2M | $286.6M |
| Other current assets | $468.3M | $565.3M | $565.3M | $223.6M | $657.0M | $565.4M | $526.4M | $630.7M | $527.8M | $122.0M | $59.3M | $0 |
| Total current assets | $809.4M | $911.1M | $911.1M | $903.9M | $1.05B | $1.01B | $1.04B | $1.29B | $1.28B | $1.33B | $883.7M | $28,939 |
| Property, plant & equipment (net) | $274.5M | $226.9M | $358.4M | $361.0M | $369.9M | $451.9M | $471.9M | $496.8M | $504.2M | $520.8M | $534.6M | $527.7M |
| Goodwill & intangible assets | $116.4M | $116.5M | $116.5M | $116.5M | $116.5M | $116.5M | $116.5M | $116.5M | $116.5M | $116.4M | $116.4M | $116.4M |
| Long-term investments | $58.3M | $0 | $48.0M | $15.1M | $14.3M | $8.8M | $9.7M | $2.0M | $2.2M | $2.1M | $7.8M | $0 |
| Other non-current assets | $645.5M | $698.3M | $518.8M | $461.8M | $697.8M | $675.9M | $644.6M | $677.9M | $604.1M | $571.6M | $42.2M | $0 |
| Total assets | $1.90B | $1.95B | $1.95B | $1.86B | $2.25B | $2.27B | $2.29B | $2.59B | $2.51B | $2.54B | $1.58B | $231.0M |
| Liabilities | ||||||||||||
| Accounts payable | $657.3M | $513.2M | $513.2M | $501.1M | $442.9M | $364.5M | $472.2M | $549.0M | $472.1M | $444.6M | $360.5M | $605.5M |
| Short-term debt | $1.48B | $1.40B | — | $1.26B | $1.16B | $1.12B | — | $829.3M | $644.7M | $495.2M | $680.7M | $643.3M |
| Deferred revenue | $26.6M | $18.5M | — | $25.3M | $27.7M | $32.2M | — | $48.4M | $50.1M | $62.3M | $71.2M | −$1.23B |
| Total current liabilities | $2.52B | $2.40B | $2.40B | $2.26B | $2.24B | $2.25B | $2.47B | $2.13B | $1.84B | $1.70B | $1.76B | $10.8M |
| Long-term debt | $266.6M | $0 | $377.5M | $373.7M | $265.2M | $184.8M | $177.2M | $185.4M | $153.1M | $157.1M | $157.3M | $0 |
| Lease obligations | $59.0M | — | $72.3M | $79.5M | $80.3M | $90.0M | $93.2M | $96.4M | $107.2M | $116.2M | $120.8M | — |
| Other long-term liabilities | $447.2M | $884.9M | $507.4M | $492.0M | $854.0M | $876.9M | $501.2M | $649.4M | $686.8M | $664.1M | $880.8M | $12.6M |
| Total liabilities | $3.23B | $3.28B | $3.28B | $3.12B | $3.35B | $3.31B | $3.15B | $2.96B | $2.68B | $2.52B | $2.80B | $23.4M |
| Shareholders' equity | ||||||||||||
| Common stock & paid-in capital | $7,000 | $7,000 | — | $6,999 | $7,000 | $7,000 | — | $7,000 | $7,000 | $7,000 | $21,000 | $21,000 |
| Retained earnings (deficit) | −$3.31B | −$3.16B | −$3.16B | −$3.07B | −$3.01B | −$2.88B | −$2.69B | −$2.25B | −$2.05B | −$1.85B | −$1.59B | −$23.4M |
| Accumulated other comprehensive income | −$4.8M | $39.8M | — | $40.1M | $65.3M | $57.3M | — | $25.6M | $25.3M | $23.7M | $25.3M | $25.3M |
| Minority interest | −$2.8M | — | −$7.7M | −$7.7M | −$7.7M | −$7.7M | — | — | — | — | — | — |
| Total shareholders' equity | −$1.33B | −$1.32B | −$1.32B | −$1.25B | −$1.09B | −$1.03B | −$852.9M | −$371.0M | −$167.7M | $25.6M | −$1.21B | $207.6M |
| Key figures | ||||||||||||
| Total debt | $1.80B | $1.84B | $377.5M | $1.70B | $1.49B | $1.38B | $177.2M | $1.10B | $889.4M | $736.1M | $942.0M | $887.0M |
| Net cash (debt) | −$1.72B | −$1.77B | −$304.1M | −$1.27B | −$1.42B | −$1.26B | −$74.2M | −$907.3M | −$615.7M | −$40.0M | −$523.1M | −$887.0M |
| Working capital | −$1.71B | −$1.49B | −$1.49B | −$1.35B | −$1.18B | −$1.23B | −$1.42B | −$836.0M | −$561.2M | −$369.8M | −$873.6M | −$10.8M |
| Tangible book value | −$1.44B | −$1.44B | −$1.44B | −$1.37B | −$1.21B | −$1.15B | −$969.4M | −$487.6M | −$284.3M | −$90.8M | −$1.32B | $91.3M |
| Book value per share | −$2.05 | −$2.11 | −$2.06 | −$1.94 | −$1.62 | −$1.57 | −$1.26 | −$0.55 | −$0.25 | $0.05 | −$2.54 | $0.36 |
| Shares outstanding | 645.5M | 628.1M | 640.7M | 647.7M | 676.9M | 659.3M | 678.2M | 675.9M | 675.5M | 558.4M | 474.6M | 574.1M |
| Current ratio | 0.32 | 0.38 | 0.38 | 0.40 | 0.47 | 0.45 | 0.42 | 0.61 | 0.70 | 0.78 | 0.50 | 0.00 |
| Quick ratio | 0.07 | 0.09 | 0.09 | 0.25 | 0.10 | 0.14 | 0.13 | 0.16 | 0.20 | 0.49 | 0.32 | 9.16 |
| Debt / equity | — | — | — | — | — | — | — | — | — | 28.80 | — | 4.27 |
| Equity / assets | −69.6% | −67.7% | −67.7% | −67.5% | −48.6% | −45.6% | −37.3% | −14.3% | −6.7% | 1.0% | −76.1% | 89.9% |
Quarterly columns are labeled by the month the quarter ended. Figures in U.S. dollars as reported (latest annual report filed April 28, 2026); data from EODHD.
LOT financial position
At the end of fiscal 2026 (June 30, 2026), Lotus Technology Inc. had total assets of $2.0 billion (down 14.6% from a year earlier), total liabilities of $3.3 billion and shareholders' equity of -$1.3 billion. It held $73.4 million in cash and short-term investments against $1.8 billion of debt, net debt of $1.8 billion. Its current ratio was 0.38.
Related: LOT income statement, LOT cash flow statement, LOT key metrics. See the LOT stock overview for the latest quote and news.
LOT balance sheet FAQ
What are Lotus Technology Inc.'s total assets?
Lotus Technology Inc. reported total assets of $2.0 billion at the end of fiscal 2026 (June 30, 2026), compared with $2.3 billion a year earlier.
How much debt does Lotus Technology Inc. have?
Lotus Technology Inc. had $1.8 billion of total debt at the end of fiscal 2026, including short-term borrowings and lease obligations. Its debt-to-equity ratio was —.
How much cash does Lotus Technology Inc. have?
Lotus Technology Inc. held $73.4 million in cash and short-term investments at the end of fiscal 2026; with $1.8 billion of debt that is net debt of $1.8 billion.
What is Lotus Technology Inc.'s book value?
Lotus Technology Inc.'s shareholders' equity (book value) was -$1.3 billion at the end of fiscal 2026, or −$2.04 per share.
What is Lotus Technology Inc.'s current ratio?
Lotus Technology Inc. had current assets of $911.1 million and current liabilities of $2.4 billion, a current ratio of 0.38 (current liabilities exceed current assets).
How much goodwill does Lotus Technology Inc. have?
Lotus Technology Inc. carried $116.5 million of goodwill and intangible assets, 6.0% of total assets, at the end of fiscal 2026.